Gerry is an employee mechanic. The depreciation schedule from his 2020 tax return is shown below. He has not purchased any new depreciating assets during the year or disposed of any existing ones. The taxable use percentage of the assets has remained the same as the 2020 year. Calculate his claim for decline in value for the 2021 year for: Part A - Torque Wrench Part B - Electric Welder Part C - Electric Drill You are required to provide all workings.